Customs (Finalisation of Provisional Assessment) Regulations, 2025

Regulation 4 Time-limit and manner of submission of documents or information for the purpose of finalisation of provisional assessment.

(1) Where duty leviable on imported or export goods is assessed provisionally by the proper officer for the reasons that, the necessary documents have not been produced or information has not been furnished by the importer or the exporter at the time of provisional assessment, then the proper officer shall within fifteen days from the date of such assessment, inform the importer or the exporter, in writing, the specific details of the information to be furnished or the documents to be produced.

(2) Where any document or information is sought by the proper officer, then such information or documents shall be made available by the importer or the exporter within two months from the date of such requisition by the proper officer.

Provided that the proper officer may, for reasons to be recorded in writing, allow a further period not exceeding two months, on his own or at the request of the importer or the exporter, in case the documents or information are not made available within the specified time of two months.

Provided further that the an officer to whom the proper officer is subordinate, may allow an additional time period as deemed fit, for reasons to be recorded in writing, on request of the importer or the exporter regarding his inability to provide those documents or information as requested by the proper officer.

Provided also that no extension in time under this regulation may be allowed by an officer to whom the proper officer is subordinate beyond fourteen months from the date of provisional assessment.

(3) On submission of all the documents or information under sub-regulation (2), the importer or the exporter shall inform the proper officer in writing that he has submitted all the documents or information to be furnished or requisitioned.

Provided that where the documents or information required to be furnished by the importer or the exporter, as the case may be, or requisitioned by the proper officer are not made available within the time allowed under subregulation (2), the proper officer shall proceed to finalise the provisional assessment on the basis of documents or information as available on the record.